Use Form 9465 to request a monthly payment (payment plan) if you can`t pay the full amount you indicated on your tax return (or on a notice we sent you). Most temperation agreements meet our rationalized tempers contract criteria. The maximum duration of a streamlined agreement is 72 months. In some circumstances, you can pay longer or enter into an agreement for less than the amount you owe. .In general, either you must complete (1) lines 13a and 13b and agree to direct debit payments, or (2) activate box 14 to make your payments by wage deduction and attach a completed, signed form 2159, wage deduction contract. A salary deduction agreement is not available if you submit Form 9465 electronically. By approving your application, we agree that you can pay the tax you owe in monthly installments, instead of paying the full amount immediately. In return, you agree to pay your monthly payments without notice. You also agree to fulfill all your future tax obligations. This means that you must have enough sources or estimated taxes to ensure that your tax liability is fully paid for the coming years if you file your tax return on time. Your request for a missed agreement is rejected if no necessary tax return has been filed.
Each refund is applied to the amount you owe. If your refund is applied to your balance, you must continue to make your regular monthly payment. Your specific tax situation determines the payment options available to you. Payment options include full payment, a short-term payment schedule (payment in 120 days or less) or a long-term payment plan (term contract) (payment over 120 days). For temperate contracts entered into on April 10, 2018 or after April 10, 2018 by low-income tax payers that have been defined as follows, the IRS waives user fees or refunds them if certain conditions are met. If you are a low-income taxpayer and agree to make electronic payments through a debit instrument by entering into a debit contract (DDIA), the IRS waives the cost of using the debit contract. For more information, see lines 13a, 13b and 13c. If you are a low-income taxpayer and are unable to make electronic payments via a debit instrument by entering into a DDIA, the IRS reimburses the user fee you paid for the term agreement after the term contract is concluded. For more information, check out line 13c. However, before you apply for a payment plan, you should consider other options, such as obtaining a bank loan. B or the use of available credits, which may be less expensive.
If you have any questions about this request, call 800-829-1040. If you don`t activate the checkbox on line 13c (and don`t specify the information on lines 13a and 13b), indicate that you are able to avoid making electronic payments by creating a DDIA. Therefore, your user fees are not refundable after the conclusion of your payment agreement. If you are currently enrolled in an IRS temperate contract and you come up with some extra money, it is a good idea to make any additional payment. The IRS allows you to pay all or only an additional portion of your plan in installments.